Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. More importantly, Latin American policymakers still largely ignore the potential of taxation to contribute to other important development goals. Yet dependence on consumption taxes such as the VAT and the regressive bent of the personal income tax structure have squandered the opportunity to attack the region's serious income inequality. In addition, the importance of efficiency in taxation has also been underestimated with a proliferation of inefficient ad hoc taxes such as those on bank transactions and exports. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. More than Revenue aims to provide an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
Discover the outbound sales process that, in just a few years, helped add $100 million in recurring revenue to Salesforce, almost doubling their enterprise growth...with zero cold calls.
From the International Association of Venue Managers comes an introduction to the industry and business practices of public assembly. From sports arenas to concert halls, amphitheaters, convention centers, and stadiums, venues vary greatly in purpose, in size, and in the needs they must address in order to be successful. However, certain core principles underlie the management of all of them. Public Assembly Venue Management explores these fundamental principles while also providing detailed information about specific types of venues and situations. Topics covered include the history of public venues as well as business management and finance, ticketing, safety and security, and booking. Additionally, detailed examples of invoices, rental agreements, and financial statements illustrate the real-world situations managers can expect to address. Suitable for both graduate and undergraduate courses, this textbook has been designed to address the needs of students and faculty in such disciplines as sports management, event management, and hospitality. Professionals interested in entering the industry or expanding their knowledge will also find Public Assembly Venue Management a valuable resource for their professional development.
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